Stock-Based Compensation Part 1: An Overview – Happy People, Compliant Financials

Accounting Matters

English - November 15, 2021 00:00 - 26 minutes - 30.3 MB - ★★★★★ - 62 ratings
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Previous Episode: ASC 842 Lease Modifications & Remeasurements: No Time to Rest Post-Adoption

Next Episode: Stock-Based Compensation Part 2: Sweat the ASC 718 Details

We all know why companies use stock-based compensation – to supercharge their talent strategy and incentivize performance and loyalty. But as Embarkers Adam Olsen, Sarah Cage Richter, and James Durrenburger discuss in this first episode of a two-part series, there are a few areas that can make accounting for them pretty tricky, including:

Which stock-based arrangements fall under the scope of the guidance in ASC 718?Measuring the awards using the fair-value based methodVesting considerations and conditionsClassifying awards on the balance sheet

For more information on lease modifications and remeasurements under stock-based compensation:

Best Practices for Choosing & Maintaining a Stock Comp Plan How to Choose the Right Stock Comp Accounting Software Comparing The Best Stock Compensation Software Solutions ASC 718, Compensation–Stock Compensation

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